{UPDATE} :- PMT-09 has been activated on GST Portal w.e.f 21st April, 2020. under Services> Ledgers> Electronic Cash Ledger of GST Portal
There has been a welcome change introduced pursuant to Notification 31/2019 – dated 28th June, 2019 according to which several changes has been prescribed. The notification will be notified lated as per gazette process.
One such change is by insertion of Rule 87(13) is as under under:-
“(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.”.
Note :- The transfer is permitted only in cash ledger and between both major as well as minor heads. The Format of GST PMT-09 has been prescribed and reproduced below. The Form is to yet to be activated as mentioned above. Once done, a lot of assessees will surely be relieved who’s amounts were stuck due to clerical mistakes etc.
1[FORM GST PMT –09
[See rule 87(13)]
Transfer of amount from one account head to another in electronic cash ledger
| 1. | GSTIN | |
| 2. | (a) Legal name | < Auto > |
| (b) Trade name, if any | < Auto > | |
| 3. | ARN | |
| 4. | Date of ARN |
5. Details of the amount to be transferred from one account head to another
(Amount in Rs.)
| Amount to be transferred from Major head | Minor head | Amountavailable | Amount to be transferred to Major Head | Minor head | Amounttransferred |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Tax | State / UT tax Integrated tax, Cess> | Tax | |||
| Interest | Interest | ||||
| Penalty | Penalty | ||||
| Fee | Fee | ||||
| Others | Others | ||||
| Total | Total |
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name of Authorized Signatory
Designation /Status
Place
Date
Instructions –
1. Major head refers to – Integrated tax, Central tax, State/UT tax and Cess.
2. Minor head refers to – tax, interest, penalty, fee and others.
3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different.
4. The amount from one minor head can also be transferred to another minor head under the same major head.
5. Amount can be transferred from the head only if balance under that head is available at the time of transfer]
1. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019w.e.f. to be notified later
